Nanak Chand Roshni Sood Charitable Trust, Shimla V. CIT (Exemptions), Chandigarh

ITA 846/CHANDI/2015

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 2589 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 18-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT MISHRA
• Keywords: Charitable institution; Opportunity of being heard; Period of limitation; Condonation of delay
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH,CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS.RANO JAIN, ACCOUNTANT MEMBER ITA NO. 846/CHD/2015 (ORDER UNDER SECTION 12AA) NANAK CHAND ROSHNI SOOD VS THE CIT (EXEMPTION), CHARITABLE TRUST, CHANDIGARH. ROSHNI VILLA, NEWLAND ESTATE, CART ROAD, SHIMLA. PAN: AACTN0700C (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VISHAL MOHAN RESPONDENT BY : SHRI MANJIT MISHRA DATE OF HEARING : 19.01.2016 DATE OF PRONOUNCEMENT : 19.01.2016 O R D E R PER BHAVNESH SAINI,JM THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF LD. CIT( EXEMPTIONS) CHANDIGARH DATED 18.08.2015 CHALLENGING THE ORDER UNDER SECTION 12AA OF THE INCOME TAX ACT. 2. THE ASSESSEE'S APPEAL IS TIME BARRED BY 25 DAYS. THE ASSESSEE IN THE APPLICATION FOR CONDONATION OF DELAY SUBMITTED THAT THE TRUSTEE WHO HAD TO SIGN ON THE MEMORANDUM OF APPEAL WAS OUT OF STATION FOR MEDICAL TREATMENT AND CHECK UP, SHE BEING IN FAMILY WAY. T HE 2 APPLICATION IS SUPPORTED BY THE AFFIDAVIT OF SMT. VANDANA BHAGRA, TRUSTEE OF THE ASSESSEE. 3. CONSIDERING THE EXPLANATION OF THE ASSESSEE, WE ARE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFIC IENT CAUSE IN NOT FILING THE APPEAL WITHIN THE PERIOD OF LIMITATION. THE NOMINAL DELAY IN FILING THE APPEAL IS THEREFORE, CONDONED. 4. BRIEFLY THE FACTS OF THE CASE ARE THAT ASSESSEE FILED APPLICATION UNDER SECTION 12AA OF THE ACT FOR GRANT OF REGISTRATION. THE ASSESSEE'S REPRESENTATIVE ATTEND ED THE PROCEEDINGS AND FILED THE DETAILS, HOWEVER, ACCORDI NG TO THE IMPUGNED ORDER, BOOKS OF ACCOUNT WERE NOT PRODU CED FOR VERIFICATION. THE LD. CIT(E), IN THE ABSENCE O F THE SAME, REJECTED THE APPLICATION OF THE ASSESSEE. 5. AFTER CONSIDERING RIVAL SUBMISSIONS, WE ARE OF T HE VIEW THE MATTER REQUIRES RE-CONSIDERATION AT THE LE VEL OF LD. CIT (EXEMPTIONS), CHANDIGARH. ADMITTEDLY, THE ASSESSEE'S REPRESENTATIVE APPEARED BEFORE THE LD. C IT (EXEMPTIONS) AND FILED DETAILS BUT SAME HAD NOT BEE N DISCUSSED AND REFERRED TO IN THE IMPUGNED ORDER. T HE APPLICATION HAS BEEN REJECTED SOLELY ON THE REASON THAT ASSESSEE FAILED TO FURNISH BOOKS OF ACCOUNT AND VOUCHERS BEFORE HIM. THE LD. COUNSEL FOR THE ASSES SEE UNDERTOOK BEFORE US THAT ASSESSEE WOULD PRODUCE THE SAME BEFORE LD. CIT (EXEMPTIONS) FOR HIS APPRAISAL. SINCE NO SPEAKING ORDER HAVE BEEN PASSED IN THIS CA SE 3 DISCUSSING THE DETAILS SUBMITTED BY THE ASSESSEE AN D IN VIEW OF THE UNDERTAKING GIVEN BY LD. COUNSEL FOR TH E ASSESSEE FOR PRODUCTION OF THE BOOKS OF ACCOUNT BEF ORE LD. CIT (EXEMPTIONS), WE ARE OF THE VIEW ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PRO DUCE THE ABOVE DETAILS BEFORE THE LD. CIT (EXEMPTIONS). WE, ACCORDINGLY, SET ASIDE THE IMPUGNED ORDER AND RESTO RE THE MATTER IN ISSUE TO HIS FILE WITH DIRECTION TO R E-DECIDE THE REGISTRATION APPLICATION BY GIVING REASONABLE SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. THE ASSESSEE IS DIRECTED TO COOPERATE WITH THE LD. CIT (EXEMPTIONS) AND SHALL PRODUCE THE BOOKS OF ACCOUNT AND SUPPORTING DOCUMENTS FOR FINAL ADJUDICATION OF THE MATTER. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (RANO JAIN) (BHAVN ESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 19 TH JANUARY, 2016. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD